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A query was raised regarding whether a merger between companies held by the same shareholder can benefit from the special merger regime under the Corporate Tax Act (LIS) without attributing values to the shareholder. The Directorate General for Taxes (DGT) ruled that this is possible, provided the LIS requirements are met, the operation has valid economic reasons, and its purpose is not merely tax-driven.
Cuestión planteada En el caso planteado de fusión entre sociedades íntegramente participadas de forma directa por un mismo socio, aunque no se produzca una atribución de valores al socio de la entidad absorbente, ni la referida compensación en dinero, la operación planteada ¿podría aplicar el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre?
La operación puede acogerse al régimen especial de fusiones si cumple lo dispuesto en el artículo 76.1 de la LIS y tiene motivos económicos válidos según el artículo 89.2 de la LIS. El hecho de que existan bases imponibles negativas no invalida el régimen si no se realiza con el fin de aprovecharlas mediante un plan de liquidación. Las bases imponibles negativas de la absorbida podrán compensarse en la absorbente bajo los requisitos y limitaciones de los artículos 84 de la LIS y la disposición transitoria 16ª de la misma.
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